Fixing or tightening the income tax seems to be a better way of addressing concerns over wealth than tightening the estate tax - https://ishr.site/8BPv

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Note added at 1 hr (2020-04-21 09:58:26 GMT)
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The Problems with Warren’s Solution

Instead of fixing the income tax system that we already have, Senator Warren’s proposal would leave our broken income tax in place while layering on an entirely new and unwieldy wealth tax regime. - https://time.com/5516903/elizabeth-warren-wealth-tax-income-...

Through the years a lot of countries in europe which includes Hungary, Germany, Greece, Spain, Italy, UK, Sweden, Poland, and so on have shifted to vat or value added tax being a means of accumulating tax inside a transparent way whilst plugging tax leaks.
http://derickrudik.blogspot.com/2013/12/open-enterprise-in-e...
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In this Budget, too, there were a number of measures aimed at plugging tax leakages and ensuring greater compliance. Four conditions for filing of returns: If a person’s income exceeds the basic exemption limit, he must file tax return.
https://www.business-standard.com/article/pf/budget-2019-how...
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Plugging tax leaks in Greece. The government struggles to appease an angry electorate and the obligations it has to the Eurozone

https://gulfnews.com/business/plugging-tax-leaks-in-greece-1...
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Plugging tax leaks is needed to help maintain and extend public services, redistribute wealth, restore government policy space and enable developing country

https://www.counter-balance.org/flying-in-the-face-of-develo...

Plugging tax leaks remains to be the most difficult challenge for the BIR in. 2015. This is mostly because of the rampant tax evasion committed by individual and
https://www.pwccn.com/en/aptn/aptn-2016-ph.pdf

The 'sealing' (of) the tax system

Takie tłumaczenie przyjęto w wielu miejscach w PL

During the meeting, the Prime Minister noted that "economic development is also the development of infrastructure, which is why, thanks to the sealing of the tax system, we open the largest fund for the construction of local roads".
https://www.premier.gov.pl/en/news/news/prime-minister-mateu...

high-level conference and a meeting of experts of the services responsible for combating tax crimes that will serve as a forum to exchange information on threats and implemented solutions sealing the tax system and facilitating the prosecution of tax crimes.
https://mfa.gov.pl/resource/a5b2da03-00fa-454a-92e0-4f75a354...

https://www.google.pl/search?source=hp&ei=Qg2fXqaQGKPqrgShkK...
https://www.google.pl/search?ei=RQ2fXqqWI8vG6QSe4J7IBQ&q="se...

moja propozycja

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Note added at 1 day 2 hrs (2020-04-22 10:44:35 GMT)
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Dodaję: "tutaj: j.w." (ponieważ chodzi o określenie jednego z punktów praktyki studenckiej; dlatego też użyłem dużych liter)